The Basics

Knowing some basic rules behind Internal Revenue Code 1031 can help investors defer paying capital gain tax on property dispositions, resulting in more money to invest in new property acquisition. Generally, any real or personal property can be exchanged, provided it is held "for productive use in a trade or business" or for "investment" and is exchanged for property of "like-kind" that will also be held for one of these same purposes.

See articles below for more information of 1031 tax-deferred exchanges.

Always Consider a 1031 Exchange When Selling Non-Owner Occupied Property

Just the Basics: Tax-Deferred Exchanges Under I.R.C. § 1031

Nine Steps to 1031 Success

Protecting Your Money: How to Avoid Risk in Your 1031 Exchange

The Advantages of a 1031 Tax-Deferred Exchange

Top Ten 1031 Exchange Misconceptions

Key Considerations in 1031 Exchanges With a Qualified Intermediary